Access Sales and Use Tax instructions for the past five tax years. These documents are provided for reference and filing guidance only. All Sales and Use Tax returns must be filed and paid electronically through MyTax.DC.gov.
Important Note About Refunds and Amended Returns
If you need to amend a previously filed Sales and Use Tax return to claim a refund, you must:
- File the amended return electronically through MyTax.DC.gov.
- Submit Form FP-331, Claim for Refund, through MyTax.DC.gov.
Refund claims will not be processed unless both steps are completed. For more information, visit MyTax.DC.gov or call (202) 759-1946.
2025 Sales and Use Tax Instructions
- 2025 Bulk File FR-800 MQA Instructions – Specifications for Electronic Bulk Filing and Account Lookup for Sales and Use Tax Returns
- 2025 FR-800 MQA Instructions – Monthly, Quarterly, and Annual Return Booklet
- 2025 FR-800 SE Instructions – Special Events Return Booklet
- 2025 FR-800 SM Instructions – Specialized Sales Return Booklet
- 2025 FR-800 V Instructions – Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Booklet
2024 Sales and Use Tax Instructions
- 2024 Bulk File FR-800 MQA Instructions – Specifications for Electronic Bulk Filing and Account Lookup for Sales and Use Tax Returns
- 2024 FR-800 MQA Instructions – Monthly, Quarterly, and Annual Return Booklet
- 2024 FR-800 SE Instructions – Special Events Return Booklet
- 2024 FR-800 SM Instructions – Specialized Sales Return Booklet
- 2024 FR-800 V Instructions – Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Booklet
2023 Sales and Use Tax Instructions
- 2023 Bulk File FR-800 MQA Instructions – Specifications for Electronic Bulk Filing and Account Lookup for Sales and Use Tax Returns
- 2023 FR-800 MQA Instructions – Monthly, Quarterly, and Annual Return Booklet
- 2023 FR-800 SE Instructions – Special Events Return Booklet
- 2023 FR-800 SM Instructions – Specialized Sales Return Booklet
- 2023 FR-800 V Instructions – Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Booklet
2022 Sales and Use Tax Instructions
- 2022 Bulk File FR-800 MQA Instructions – Specifications for Electronic Bulk Filing and Account Lookup for Sales and Use Tax Returns
- 2022 FR-800 MQA Instructions – Monthly, Quarterly, and Annual Return Booklet
- 2022 FR-800 SE Instructions – Special Events Return Booklet
- 2022 FR-800 SM Instructions – Specialized Sales Return Booklet
- 2022 FR-800 V Instructions – Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Booklet
2021 Sales and Use Tax Instructions
- 2021 Bulk File FR-800 MQA Instructions – Specifications for Electronic Bulk Filing and Account Lookup for Sales and Use Tax Returns
- 2021 FR-800 MQA Instructions – Monthly, Quarterly, and Annual Return Booklet
- 2021 FR-800 SE Instructions – Special Events Return Booklet
- 2021 FR-800 SM Instructions – Specialized Sales Return Booklet
- 2021 FR-800 V Instructions – Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Booklet